ANALISIS PERBANDINGAN PENGGUNAAN GRI INDEKS DAN ISR INDEKS DALAM PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERBANKAN INDONESIA TAHUN 2010 - 2013
Abstract: This study aims to
measure the level of disclosure of the social responsibility activities in
Indonesian banking based on the index of each type of banking. The index used
in this study are GRI (Globar Reporting Initiative) for conventional banking
and ISR (Islamic Social Reporting) for Islamic banking. The study also measured
the difference social responsibility disclosure between conventional banking
and Islamic banking. A four-year span between 2010 to 2013 is used to look at
the pattern of social responsibility disclosure every year. The population in
this study is the entire banking that existed in Indonesia. As many as 32
conventional banking and 11 Islamic banking being the object of this study.
Data collection method is study documentation using the annual report of each
banking between 2010 to 2013. Mann Whitney U-test was used to test the
hypothesis in this study. The results show that the pattern of social
responsibility disclosure between conventional banking and Islamic banking is
different. Conventional banking get the fluctuations in their social
responsibility disclosure, while Islamic banking is always increasing. The
results of the Mann Whitney U-test also showed that the level of social
responsibility disclosure of Islamic banking is better than conventional
banking
Penulis: Vena Gustian, Faisal
Kode Jurnal: jpakuntansidd150796
